INTERNATIONAL BROTHERHOOD OF TEAMSTERS: Form 990, tax year 2016

View the entire original 990 at ProPublica ↗

Organization
INTERNATIONAL BROTHERHOOD OF TEAMSTERS (EIN 23-1693676)
Tax period
2016-01-01 to 2016-12-31
Filed
2017-11-13
IRS object ID
201723179349303017
Schema version
2016v3.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2017-11-13T11:33:38-05:00ReturnTs
Tax Period End2016-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN232872012PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1KOSMERL & COMPANY PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1535 N 5TH STAddressLine1Txt
CityREADINGCityNm
State AbbreviationPAStateAbbreviationCd
ZIP19601ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2016-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN231693676EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1TEAMSTERS LOCAL NO 500BusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlTEAMBusinessNameControlTxt
Phone2152919540PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13460 NORTH DELAWARE AVE SUITE 301AddressLine1Txt
CityPHILADELPHIACityNm
State AbbreviationPAStateAbbreviationCd
ZIP19134ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJAMES R MCCABEPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone2152919540PhoneNum
Signature2017-11-07SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJOHN C KOSMERL CPAPreparerPersonNm
PTINP00476607PTIN
Phone6103725815PhoneNum
Preparation2017-11-07PreparationDt

Filing Security Information FilingSecurityInformation

FieldValueIRS element (for citing)
At Submission Creation Device IdF7642E7219E1BA7591D5224DC9163471DB1D9771AtSubmissionCreationDeviceId
At Submission Filing Device IdF7642E7219E1BA7591D5224DC9163471DB1D9771AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2016TaxYr
Build TS2017-02-10 21:41:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJAMES R MCCABEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line13460 NORTH DELAWARE AVEAddressLine1Txt
Address Line23460 NORTH DELAWARE AVEAddressLine2Txt
CityPHILADELPHIACityNm
State AbbreviationPAStateAbbreviationCd
ZIP19134ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$954,568GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.TEAMSTERS500.ORGWebsiteAddressTxt
Type Of Organization OtherYes (X)TypeOfOrganizationOtherInd
Other Organization DscLABOR UNIONOtherOrganizationDsc
Formation1968FormationYr
Legal Domicile StatePALegalDomicileStateCd
Activity Or MissionLABOR UNIONActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee12TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$942,816PYProgramServiceRevenueAmt
CY Program Service Revenue$944,836CYProgramServiceRevenueAmt
PY Investment Income$969PYInvestmentIncomeAmt
CY Investment Income$1,780CYInvestmentIncomeAmt
PY Other Revenue$7,356PYOtherRevenueAmt
CY Other Revenue$7,952CYOtherRevenueAmt
PY Total Revenue$951,141PYTotalRevenueAmt
CY Total Revenue$954,568CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$554,803PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$457,407CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$297,671PYOtherExpensesAmt
CY Other Expenses$313,215CYOtherExpensesAmt
PY Total Expenses$852,474PYTotalExpensesAmt
CY Total Expenses$770,622CYTotalExpensesAmt
PY Revenues Less Expenses$98,667PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$183,946CYRevenuesLessExpensesAmt
Total Assets BOY$313,319TotalAssetsBOYAmt
Total Assets EOY$497,265TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$313,319NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$497,265NetAssetsOrFundBalancesEOYAmt
MissionLABOR UNIONMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescTO ORGANIZE WORKERS & TO SECURE IMPROVED WAGES, HOURS, WORKING CONDITIONS & OTHER ECONOMIC ADVANTAGES THROUGH ORGANIZATION, NEGOTIATIONS & COLLECTIVE BARGAINING.Desc
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxYes (true)SubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With Officer EntfalseBusinessRlnWithOfficerEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document4IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee12EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (true)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonSECRETARYTREASURERPersonNm
Phone2152919540PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13460 DELAWARE AVEAddressLine1Txt
Address Line2SUITE 301AddressLine2Txt
CityPHILADELPHIACityNm
State AbbreviationPAStateAbbreviationCd
ZIP19134ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
WILLIAM N DANOS
TRUSTEE2.00Yes (X)$1,200$0$928
DOUGLAS EDWARDS
TRUSTEE2.00Yes (X)$2,400$0$2,163
WILLIAM A FITZGERALD
SEC/TREAS50.00Yes (X)$75,920$0$65,200
FRANKLIN J GALLAGHER
VP2.00Yes (X)$2,400$0$2,187
FLOYD D MASON
RECORDING SE2.00Yes (X)$200$0$0
JAMES R MCCABE
PRESIDENT50.00Yes (X)$75,920$0$67,466
JOHN J POTTS
PRESIDENT -0.00Yes (X)$14,428$0$0
ROBERT E WELSH
TRUSTEE2.00Yes (X)$200$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$172,668TotalReportableCompFromOrgAmt
Total Other Compensation$137,944TotalOtherCompensationAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescDUES & ASSESMENTSDesc
Total Revenue Column$944,836TotalRevenueColumnAmt
Related Or Exempt Func Income$944,836RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$944,836TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,780TotalRevenueColumnAmt
Exclusion$1,780ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
REIM. EXPS. - 500 PAC$4,901$4,901
REIM. EXPS. - MISCELLANEOUS$2,991$2,991
MISCELLANEOUS$60$60
FieldValueIRS element (for citing)
Other Revenue Total$7,952OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$954,568TotalRevenueColumnAmt
Related Or Exempt Func Income$952,788RelatedOrExemptFuncIncomeAmt
Exclusion$1,780ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$172,668TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$58,070TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$124,912TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$76,518TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$25,239TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$41,588TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$10,700TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$1,000TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$17,887TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$23,702TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$2,052TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$1,800TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$515TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$4,682TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
UNION PER CAPITAS$186,157
TELEPHONE$9,917
AUTOMOBILE EXPENSES$6,730
ARBITRATION$3,609

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$2,876TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$770,622TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$308,573BOYAmt
EOY$492,990EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$60,485LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$60,228LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$772BOYAmt
EOY$257EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$3,974BOYAmt
EOY$4,018EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$313,319BOYAmt
EOY$497,265EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$313,319BOYAmt
EOY$497,265EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$313,319BOYAmt
EOY$497,265EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$313,319BOYAmt
EOY$497,265EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$183,946ReconcilationRevenueExpnssAmt
Method Of Accounting OtherYes (X)MethodOfAccountingOtherInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Substantially All Dues NondedYes (true)SubstantiallyAllDuesNondedInd
Only In House LobbyingYes (true)OnlyInHouseLobbyingInd
Agree Carryover Prior YearfalseAgreeCarryoverPriorYearInd

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$29,998OtherCostOrOtherBasisAmt
Depreciation$29,741DepreciationAmt
Book Value$257BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$30,487OtherCostOrOtherBasisAmt
Depreciation$30,487DepreciationAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$257TotalBookValueLandBuildingsAmt
Total Rev Etc Audited Fincl Stmt$954,568TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal$954,568RevenueSubtotalAmt
Total Revenue Per Form990$954,568TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$770,622TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$770,622ExpensesSubtotalAmt
Total Expenses Per Form990$770,622TotalExpensesPerForm990Amt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 6THE LOCAL IS A MEMBERSHIP ORGANIZATION. MEMBERSHIP IS DESCRIBED IN THE LOCAL'S BY-LAWS WHICH ARE APPROVED BY THE INTERNATIONAL BROTHERHOOD OF TEAMSTERS AND ARE AVAILABLE UPON REQUEST.
FORM 990, PAGE 6, PART VI, LINE 7AAS A LOCAL UNION THERE ARE PERIODIC ELECTIONS THAT ALL QUALIFIED MEMBERS OF THE LOCAL CAN PARTICIPATE IN.
FORM 990, PAGE 6, PART VI, LINE 7BCERTAIN DECISIONS OF THE GOVERNING BOARD ARE SUBJECT TO GENERAL MEMBERSHIP APPROVAL - SUCH AS THE PURCHASE OF REAL ESTATE.
FORM 990, PAGE 6, PART VI, LINE 11BTHE FORM 990 IS PREPARED BY THE LOCAL'S INDEPENDANT CERTIFIED PUBLIC ACCOUNTING FIRM. IT IS THEN FORWARDED TO THE LOCAL FOR REVIEW AND SIGNATURE BY AN OFFICER.
FORM 990, PAGE 6, PART VI, LINE 15ATHE EXECUTIVE BOARD REVIEW PAY SCALES AND BENEFIT PACKAGES FOR ALL STAFF AT EXECUTIVE BOARD MEETINGS WITH WRITTEN MINUTES AS SUBSTANTIATION OF ACTIONS TAKEN.
FORM 990, PAGE 6, PART VI, LINE 15BTHE EXECUTIVE BOARD REVIEW PAY SCALES AND BENEFIT PACKAGES FOR ALL STAFF AT EXECUTIVE BOARD MEETINGS WITH WRITTEN MINUTES AS SUBSTANTIATION OF ACTIONS TAKEN.
FORM 990, PAGE 6, PART VI, LINE 19GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC ON REQUEST. A TRUSTEES REPORT SUMMARIZING THE MONTHLY REVENUES AND EXPENDITURES ARE REVIEWED AT MONTHLY UNION MEETINGS. THE TRUSTEES REPORT IS ALSO FILED WITH THE PARENT ORGANIZATION - THE INTERNATIONAL BROTHERHOOD OF TEAMSTERS.

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